1) Tax on Capital Income
资本收入税
2) capital income
资本收入
1.
This paper calculated the effective tax rate of capital income,labor income and consumption expenditure dur- ing 1999-2005 in all the eastern,western and middle area in China,using the international adapted average effective tax rate method to measure the actual tax rate.
本文采用国际上通用的衡量实际税负高低的平均有效税率方法,核算了1999-2005年中国东、中、西部地区资本收入、劳动收入和消费支出的有效税率。
2.
This article intends to analyze the unfair phenomena of imbalance between labor income and capital income,farmers lower income,higher income from monopoly industry,power to rent and disparity in income with the hope of constructing socialist harmonious society.
文章从建设社会主义和谐社会的目标出发,分析了劳动收入与资本收入失衡、农民收入太低、垄断行业收入过高、权力寻租、收入差距过大等分配不公现象。
4) tax capitalization
税收资本化
1.
Through the academic history, there have been three major theories on the economic effects of dividend tax: the irrelevance theory, the traditional theory and the tax capitalization theory.
纵观学术史,有关股息税经济作用的论述主要分为三种观点:传统观、税收无关观以及税收资本化观。
5) income capitalization
收入资本化
6) investment surcharge
投资收入附加税
补充资料：资本税
资本税——
资本税是指出售债券时对卖出价格（或持有到期时偿还价格）与买入价之间的差额收益所征收的资本收益税。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条